Mixed Drink Tax Report Documents
Every Alcoholic Beverage License Holder in the City of Dahlonega selling distilled spirits for consumption on the premises must collect a tax of three percent (3%) on all distilled spirits purchased on the licensed premises. The tax is due and payable to the City monthly, on or before the 20th day of the month next succeeding the monthly period in which the tax was collected. For example, the tax collected throughout the month of January is due and payable on or before February 20th. When paid timely, the licensee may deduct three (3%) of the amount of tax as a vendor’s credit. For failure to pay by the due date, the licensee not only loses this vendor’s credit, but also is subject to paying a penalty and interest on the tax due. The specific penalty is ten percent (15%) of the amount due. The interest rate is one percent (1.00%) per month or fraction thereof.